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Publication
Sistemas de controlo de gestão as a package numa empresa portuguesa do setor agroalimentar:um estudo longitudinal
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Authors
Advisor(s)
Abstract(s)
O objetivo deste estudo é investigar como os sistemas de controlo de gestão (SCG) as a package têm sido usados numa empresa portuguesa do sector agroalimentar, de gestão familiar. O estudo adota a metodologia de estudo de caso longitudinal retrospetivo, suportado pela informação recolhida através de documentos e de entrevistas semiestruturadas, e recorre às lentes do modelo teórico de Malmi e Brown (2008), o qual
inclui uma tipologia de diferentes controlos de gestão.
Este estudo apresenta várias contribuições teóricas. Reforça a importância de se estudarem os SCG as a package em diferentes contextos organizacionais, realça várias ligações entre diferentes tipos de controlos de gestão e mostra dinâmicas ocorridas ao longo do tempo em todas as componentes do modelo teórico de Malmi e Brown (2008). Contribui ainda para a prática ao dar visibilidade à diversidade de controlos de gestão e à importância de estes serem utilizados nas organizações as a package.
The aim of this study is to investigate how management control systems (MCS) as a package have been used in a family-run Portuguese company of the agri-food sector. The study adopts the retrospective longitudinal case study methodology, supported by information collected through documents and semi-structured interviews, and draws on the lenses of the theoretical model of Malmi and Brown (2008), which includes a typology of different management controls. This study makes several theoretical contributions. It reinforces the importance of studying MCS as a package in different organizational contexts, highlights several links between different types of management controls and shows dynamics over time in all components of Malmi and Brown's (2008) theoretical model. It also contributes to practice by giving visibility to the diversity of management controls and the importance of these being used as a package in organizations.
The aim of this study is to investigate how management control systems (MCS) as a package have been used in a family-run Portuguese company of the agri-food sector. The study adopts the retrospective longitudinal case study methodology, supported by information collected through documents and semi-structured interviews, and draws on the lenses of the theoretical model of Malmi and Brown (2008), which includes a typology of different management controls. This study makes several theoretical contributions. It reinforces the importance of studying MCS as a package in different organizational contexts, highlights several links between different types of management controls and shows dynamics over time in all components of Malmi and Brown's (2008) theoretical model. It also contributes to practice by giving visibility to the diversity of management controls and the importance of these being used as a package in organizations.
Description
Dissertação, Mestrado, Contabilidade e Fiscalidade, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2023
Keywords
Sistemas de controlo de gestão SCG as a package Estudo de caso longitudinal Setor agroalimentar Portugal Management control systems MCS as a package Longitudinal case study Agrifood sector
Citation
Ricardo, S. (2023). Sistemas de controlo de gestão as a package numa empresa portuguesa do setor agroalimentar:um estudo longitudinal (Mestrado). Escola Superior de Gestão e Tecnologia, Santarém. Disponível na WWW em:<http://hdl.handle.net/10400.15/4403>